Fill Out Form 8823 Online: Report Housing Tax Credit Violations

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Everything You Need to Know About Form 8823

What is Form 8823?

Form 8823, officially titled “Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition,” is used by state or local housing credit agencies to notify the IRS when a LIHTC property fails compliance requirements or undergoes a significant ownership or status change.

It ensures accurate reporting of noncompliance to maintain program integrity.

Who Should File Form 8823?

Only state or local housing credit agencies monitoring LIHTC properties file this form.
Property owners do not submit this form directly but must cooperate with agencies to resolve noncompliance issues.

Key Information Required

When completing Form 8823, agencies must include:

Building name, address, and Building Identification Number (BIN)
Owner’s name, contact information, and tax ID (EIN or SSN)
Number of total, low-income, and noncompliant units
Dates of noncompliance and correction (if resolved)
Description of violations (e.g., rent overcharges, failed inspections, unqualified tenants)
Disposition information if the building was sold, foreclosed, or destroyed

Why It Matters

Form 8823 is critical for maintaining compliance within the LIHTC program. Filing ensures:

IRS can evaluate whether tax credits remain valid
Noncompliance issues are tracked and corrected
Potential credit recapture or disqualification is identified if violations persist
Transparency and accountability in awarding housing tax credits

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Everything You Need to Know About Form 8823

What is Form 8823?

It ensures accurate reporting of noncompliance to maintain program integrity.

Who Should File Form 8823?

Only state or local housing credit agencies monitoring LIHTC properties file this form.

Property owners do not submit this form directly but must cooperate with agencies to resolve noncompliance issues.

Key Information Required

When completing Form 8823, agencies must include:

Building name, address, and Building Identification Number (BIN)

Owner’s name, contact information, and tax ID (EIN or SSN)

Number of total, low-income, and noncompliant units

Dates of noncompliance and correction (if resolved)

Description of violations (e.g., rent overcharges, failed inspections, unqualified tenants)

Disposition information if the building was sold, foreclosed, or destroyed

Why It Matters

Form 8823 is critical for maintaining compliance within the LIHTC program. Filing ensures:

IRS can evaluate whether tax credits remain valid

Noncompliance issues are tracked and corrected

Potential credit recapture or disqualification is identified if violations persist

Transparency and accountability in awarding housing tax credits

Fill Out Form 8823 Online: Report Housing Tax Credit Violations

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Everything You Need to Know About Form 8823

What is Form 8823?

Who Should File Form 8823?

Key Information Required

Why It Matters

Häufig gestellte Fragen

Is filing Form 9465 on PrimePDF free?

What situations require Form 8823 to be filed?

How does filing Form 8823 affect property owners?

Can a property owner appeal or dispute a Form 8823 finding?

What if the issue was caused by a tenant, not the owner?

Einfacher 3-Schritte-Prozess

Das sagen unsere Nutzer

Everything You Need to Know About Form 8823

What is Form 8823?

Who Should File Form 8823?

Key Information Required

Why It Matters

Häufig gestellte Fragen

Is filing Form 9465 on PrimePDF free?

What situations require Form 8823 to be filed?

How does filing Form 8823 affect property owners?

Can a property owner appeal or dispute a Form 8823 finding?

What if the issue was caused by a tenant, not the owner?

Einfacher 3-Schritte-Prozess

Das sagen unsere Nutzer